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Use this guidance if you're an employer or are responsible for arrangements to share tips, gratuities and service charges in catering and service industries.
VAT treatment of transactions in commodities, commodity derivatives and on terminal markets.
How to apply for authorisation to produce, stock, distribute, sell or use denatured alcohol.
Use this calculator to work out your hybrid rate of writing down allowance, if your accounting period includes the day the rate changed.
Find out if embodied emissions in your Carbon Border Adjustment Mechanism (CBAM) goods have been subject to a qualifying carbon pricing scheme.
Apply for authorisation from HMRC to operate as an excise warehousekeeper for alcohol, tobacco and vaping products.
Find out what you need to do when an employee leaves, becomes sick, dies, or if the child is born early or dies.
Find out which sanitary protection products you can supply at the zero rate of VAT.
Find out about VAT relief that may be available if you’re a charity buying certain goods and building work for disabled people.
Find out how to make an excuse claim when you have a good reason for being late in telling HMRC about a grant of an Enterprise Management Incentives (EMI) option.
Find out about the due diligence principles to assure your labour supply chains.
This notice gives guidance on Insurance Premium Tax (IPT), what it is, who it applies to and how to pay it.
This notice explains what records you need to keep if you are a trader in goods or services that have to pay Excise Duty (revenue trader).
Check which flights to treat as connected for Air Passenger Duty Returns and payments.
If you’re a pension scheme administrator of a public service pension scheme, check how the public service pensions remedy (also known as McCloud) could affect you.
How to pay Insurance Premium Tax, and how long it takes for your payment to reach HMRC.
How to work out the weight of plastic packaging components and each material used to make them, to check if you must register for Plastic Packaging Tax and include them on your return.
Check when packaging is classified as a finished plastic packaging component, and what is meant by substantial modifications, to find out if you must register for the tax.
Find out more information on how to get tax-free employer supported childcare.
Information for employers who pay casual employees working outdoors harvesting perishable crops, or as casual beaters for a shoot.
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